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Betting on capital gains: housing speculation in Auckland, New Zealand
, 2020Purpose The purpose of this paper is to examine housing speculation in Auckland, New Zealand, the second most unaffordable market in the world. Design/methodology/approach The study considers rental property purchases from 2002 to 2016 within the ...
Michael Rehm, Yang Yang
semanticscholar +1 more source
Capital Gains Tax, Venture Capital, and Innovation in Start-ups
Review of Finance, 2019We examine the effect of staggered changes in the state-level capital gains tax on venture capital (VC)-backed start-ups and show that an increase in the tax rate of VC firms reduces the quantity and quality of patents by the start-ups. The results are
Lora Dimitrova, Sapnoti K. Eswar
semanticscholar +1 more source
Tax Evasion, Capital Gains Taxes, and the Housing Market
Journal of Public Economics, 2018In this study, we exploit a policy shock that differentially increased capital gains taxes for housing units with holding period less than 5 years, and document tax avoidance and tax evasion in the residential resale market in China.
Sumit Agarwal +4 more
semanticscholar +1 more source
THE BUNCHING OF CAPITAL GAINS REALIZATIONS
National tax journal, 2017We use a unique data set of capital gains transactions to investigate the behavior of taxpayers with respect to the preferential tax rate for long-term capital gains.
T. Dowd, R. McClelland
semanticscholar +1 more source
Taxing Away M&A: The Effect of Corporate Capital Gains Taxes on Acquisition Activity
Social Science Research Network, 2016Taxing capital gains is an important obstacle to the efficient allocation of resources because it imposes a transaction cost on the vendor which locks in appreciated assets by raising the vendor’s reservation price in prospective transactions.
Lars P. Feld +4 more
semanticscholar +1 more source
Capitalization of capital gains taxes
2015We argue that the tax capitalization effect is a function of the attention of market participants. Market reactions can therefore be driven not only by the announcement dates of tax events but also by factors influencing the dissemination of tax information, such as deadlines and media reports.
Eichfelder, Sebastian, Lau, Mona
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1987
National accounting has made the definition of capital gains and losses rather precise in practice, but fundamentally their distinction from income raises quite subtle issues, about which great economists have long been wavering. Whenever it becomes important, inflation gives to some of these issues a fresh relevance.
openaire +1 more source
National accounting has made the definition of capital gains and losses rather precise in practice, but fundamentally their distinction from income raises quite subtle issues, about which great economists have long been wavering. Whenever it becomes important, inflation gives to some of these issues a fresh relevance.
openaire +1 more source
2004
The capital gains tax is assessed when certain assets1 are sold at a “profit.” For example, let’s say that an individual (or corporation) bought 100 shares of stock in 1975 for $1,000 and sold the stock in 1993 for $1,500. The “profit” on the. sale is $500. If the capital gains tax is 30%,2 then the tax liability is $150 (30% of $500).
openaire +1 more source
The capital gains tax is assessed when certain assets1 are sold at a “profit.” For example, let’s say that an individual (or corporation) bought 100 shares of stock in 1975 for $1,000 and sold the stock in 1993 for $1,500. The “profit” on the. sale is $500. If the capital gains tax is 30%,2 then the tax liability is $150 (30% of $500).
openaire +1 more source